Enter the following on page $1$ of the general joumal.

June $11.$ Harris contributes cash of $$50,000$ and accounts recevabie of $$20,000$ to a new partnership,

Top Tier Interior Design. $5.$ Grant contributes $$12,000$ cash and $$1,000$ of supplies to the

partnership. The parters agree that $$1,500$ is a reasonable amount for the allowance for

doubttul accounts for the contributed accounts receivabie.

Paid rent for the June through Auggust, $$3,000.$

$30$ Paid wages of employees, $$6,200.$

$30$ The partiners agree to write oft $$500$ of their accounts receinable as uncolectble.